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                               April 15, 2021

       Daniel Schneeberger, M.D.
       Chief Executive Officer
       Anebulo Pharmaceuticals, Inc.
       1415 Ranch Road 620 South, Suite 201
       Lakeway, TX 78734

                                                        Re: Anebulo
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed April 1, 2021
                                                            File No. 333-254979

       Dear Dr. Schneeberger:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1, Filed April 1, 2021

       Exhibits

   1.                                                   On page 43 you state
that the exclusive forum clause in your certificate of incorporation
                                                        does not apply to suits
brought to enforce a duty or liability created by the Exchange Act,
                                                        and further provides
that the federal district courts of the United States of America will be
                                                        the exclusive forum for
resolving any complaint asserting a cause of action arising under
                                                        the Securities Act. The
exclusive forum provision in your certificate of incorporation and
                                                        bylaws, filed as
Exhibits 3.1 and 3.2, does not mention applicability to claims arising
                                                        under the Exchange Act
or Securities Act. Please reconcile the exclusive forum provision
                                                        in your certificate of
incorporation and bylaws with the disclosure in the Registration
                                                        Statement.
 Daniel Schneeberger, M.D.
Anebulo Pharmaceuticals, Inc.
April 15, 2021
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Li Xiao at 202-551-4391 or Mary Mast at 202-551-3613 if
you have
questions regarding comments on the financial statements and related matters.
Please
contact Margaret Schwartz at 202-551-7153 or Jeffrey Gabor at 202-551-2544 with
any other
questions.



                                                           Sincerely,
FirstName LastNameDaniel Schneeberger, M.D.
                                                           Division of
Corporation Finance
Comapany NameAnebulo Pharmaceuticals, Inc.
                                                           Office of Life
Sciences
April 15, 2021 Page 2
cc:       Spencer G. Feldman, Esq.
FirstName LastName